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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
sari nuzullina rahmadhani
UNIVERSITAS MEDAN AREA
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

 1 
EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL AKUNTANSI ATAS JARINGAN DISTRIBUSI LISTRIK OLEH PT PLN (PERSERO) STUDI KASUS: DI SUMATERA UTARA sari nuzullina rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1816

Abstract

Listrik yang menyebabkan kerugian. Kerugian ini dialami oleh semua unit bisnis wilayah PT. PLN (Persero), termasuk Wilayah Sumatera Utara. Usaha untuk efisiensi energi terus diupayakan oleh PT. PLN (Persero) Wilayah Sumatera Utara dengan cara mengurangi terjadinya susut distribusi energi listrik. Namun hal tersebut tidak sepenuhnya dapat mengatasi masalah penyusutan atau losses energi listrik yang dialami oleh wilayah sumatera utara.Penelitian ini bertujuan untuk menganalisis, mengukur dan mengidentifikaasi pelaksanaan pengendalian internal pada jaringan distribusi sistem 20 kV yang dijalankan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara.Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan pada bidang distribusi PT PLN (Persero) Wilayah Sumatera Utara. Informan penelitian ini adalah deputi manager bidang distribusi yang bertanggung jawab terhadap pelaksanaan pengendalian internal di bidang distribusi dan staf atau pegawai bidang distribusi sebagai bagian dari responden penelitian.Hasil analisis data menunjukkan bahwa pelaksanaan pengendalian internal yang dilakukan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara telah berjalan sesuai dengan SK Direksi dan SK GM. Pengendalian internal PT. PLN (Persero) bukan hanya sekedar suatu prosedur atau kebijakan yang ditetapkan pada suatu saat, melainkan sesuatu yang membudaya dan selalu dilaksanakan di perusahaan. Namun penulis menemukan menemukan adanya hambatan-hambatan lain yang menyebabkan pengendalian internal tidak terlihat mendorong kinerja bidang distribusi PT PLN (persero) Wilayah Sumatera Utara. Kata Kunci : Pengendalian Internal, COSO         
PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2795

Abstract

This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut Aditya Amanda Pane; Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4476

Abstract

The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020.  The analytical method used was multiple regression analysis. The result show  that the capital structure  has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.
EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL AKUNTANSI ATAS JARINGAN DISTRIBUSI LISTRIK OLEH PT PLN (PERSERO) STUDI KASUS: DI SUMATERA UTARA sari nuzullina rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1816

Abstract

Listrik yang menyebabkan kerugian. Kerugian ini dialami oleh semua unit bisnis wilayah PT. PLN (Persero), termasuk Wilayah Sumatera Utara. Usaha untuk efisiensi energi terus diupayakan oleh PT. PLN (Persero) Wilayah Sumatera Utara dengan cara mengurangi terjadinya susut distribusi energi listrik. Namun hal tersebut tidak sepenuhnya dapat mengatasi masalah penyusutan atau losses energi listrik yang dialami oleh wilayah sumatera utara.Penelitian ini bertujuan untuk menganalisis, mengukur dan mengidentifikaasi pelaksanaan pengendalian internal pada jaringan distribusi sistem 20 kV yang dijalankan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara.Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan pada bidang distribusi PT PLN (Persero) Wilayah Sumatera Utara. Informan penelitian ini adalah deputi manager bidang distribusi yang bertanggung jawab terhadap pelaksanaan pengendalian internal di bidang distribusi dan staf atau pegawai bidang distribusi sebagai bagian dari responden penelitian.Hasil analisis data menunjukkan bahwa pelaksanaan pengendalian internal yang dilakukan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara telah berjalan sesuai dengan SK Direksi dan SK GM. Pengendalian internal PT. PLN (Persero) bukan hanya sekedar suatu prosedur atau kebijakan yang ditetapkan pada suatu saat, melainkan sesuatu yang membudaya dan selalu dilaksanakan di perusahaan. Namun penulis menemukan menemukan adanya hambatan-hambatan lain yang menyebabkan pengendalian internal tidak terlihat mendorong kinerja bidang distribusi PT PLN (persero) Wilayah Sumatera Utara. Kata Kunci : Pengendalian Internal, COSO         
PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2795

Abstract

This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut Aditya Amanda Pane; Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4476

Abstract

The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020.  The analytical method used was multiple regression analysis. The result show  that the capital structure  has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.
Co-Authors Adam Tambunan Aditya Amanda Pane Arie Kartika Atika Rizki Dewi Maya Sari Hasbiana Dalimunthe Marizha Nurcahyani Rana Fathinah Ananda T. Alvi Syahri Mahzura Vani Alicia Napitupulu Vina Arnita